Summary
- Carriers transporting goods from a third country into the EU may apply 0% VAT under Polish VAT Act Art. 83(1)(23) if documentary evidence links transport to customs value.
- Tax authorities often require customs documents (SAD/AIS), which carriers typically do not possess, creating a practical difficulty.
- A CMR consignment note combined with contractual evidence should be sufficient, in line with the EU proportionality principle recognized by the CJEU in SA Dāmu rati (C-288/16).
Sources
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